31-Which of the following is not one of the attribute standards of the IIA's Standards for the Professional Practice of Internal Auditing?

Multiple Choice :

Integrity and skepticism.

Purpose, authority, and responsibility.

Independence and objectivity.

Proficiency and professional care.

2_In evaluating whether there is a sufficiently low probability of material misstatement in the financial statements, the auditors accumulate:

Multiple Choice

Judgmental misstatements in the financial statements.

Factual and judgmental misstatements in the financial statements.

Factual misstatements in the financial statements.

Factual, judgmental and projected misstatements and an allowance for undetected misstatements in the financial statements.

3-When using management's written representations as audit evidence about the completeness assertion, an auditor should consider that such representations:

Multiple Choice

Replace the assessed level of control risk as evidence to support the assertions.

Are generally sufficient audit evidence to support the assertion regardless of the assessed level of control risk.

Constitute sufficient evidence to support the assertion when considered in combination with a moderate assessed level of control risk.

Complement, but do not replace, substantive procedures designed to support the assertion.